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Financial reporting

About this topic

Based on the AICPA Competency Framework: Employee Benefit Plan Auditing, these learning resources are designed to enhance CPAs’ knowledge and skills necessary to perform high-quality employee benefit plan audit engagements. Use these resources to build competencies around auditing employee benefit plans and set yourself apart in the market so that clients and employers feel confident in your work and ability to conduct these audits.

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New Employee Benefit Plan Audit Risk Areas Disclosures of Offsetting Assets and Liabilities

This report discusses audit risk areas relating to disclosures of offseetting assets and liabilities with a special emphasis on plan fees.

Report Financial reporting Intermediate

Employee Benefit Plan Audits Developing Reports Using the Clarity Standards

This report discusses unique considerations for the proper development of audit reports issued on EBP financial statements.

Report Financial reporting Intermediate

Applying Accounting Rules for Measuring and Reporting Fair Value of Plan Investments

This document will help plan sponsors and administrators comply with the requirements of FASB ASC 820.

Report Plan investments & fair value Intermediate

Section 403(b) Retirement Plans Form 5500 Reporting and Independent Audit Requirements

This analysis is intended to help understand the U.S. Department of Labor's Notice of Adoption of Revisions to Annual Return/Report Forms issued on November 16, 2007.

Report Financial reporting Foundational